The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

• Citation: S.I. 2010/593
• Sections: 131

Section 1 Citation, commencement and effect

These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

Section 2

They come into force on 1st April 2010 except that—

(a) Part 4 (UK registered consignors), regulation 7(1)(g) and regulation 35(c) come into force on 1st January 2011;

(b) regulation 39(1)(a), in so far as it applies to a UK registered consignor, only has effect on or after 1st January 2011;

(c) regulation 39(1)(b), in so far as it requires compliance with the procedures in Part 6 (exports of excise goods under duty suspension arrangements) or Part 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) only applies to movements of excise goods that start on or after 1st January 2011.

Section 2A

On the day that the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 come into force—

(a) regulation 2(a) and (b) ceases to have effect in relation to “UK registered consignors” but continues to have effect in relation to “registered consignees”, and

(b) regulation 2(c) ceases to have effect in relation to the procedures in part 6.

Section 2B

These Regulations have effect subject to the Northern Ireland Regulations 2020 which apply to excise goods in Northern Ireland where specified in those Regulations.

Section 3 Interpretation

(1) In these Regulations—

...

“ alcoholic product ” has the meaning given in section 44 of the Finance (No. 2) Act 2023;

...

“ authorised warehousekeeper ” means–

...

the occupier of an excise warehouse who is approved in accordance with regulations made under section 93(1) of CEMA 1979;

a person approved under section 82 (approval requirement: producers) of the F(No. 2)A 2023 ;

...

...

the occupier of premises registered for the manufacture or safe storage of tobacco products in accordance with regulations made under section 7(1)(b) or (ba) of TPDA 1979 ; ...

“ business day ” means any day except—

Saturday, Sunday, Good Friday or Christmas Day ;

a bank holiday under the Banking and Financial Dealings Act 1971 ;

a day appointed by Royal proclamation as a public fast or thanksgiving day ;

a day declared by an order under section 2 of the Banking and Financial Dealings Act 1971 to be a non-business day ;

“ CEMA 1979 ” means the Customs and Excise Management Act 1979;

“ change of destination message ” means the message submitted by the consignor of excise goods using the UK computerised system notifying the Commissioners of a change of destination of those goods;

“ the Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs;

...

“ customs and excise Acts ” has the meaning given in section 1(1) of CEMA 1979;

...

“ customs suspensive procedure or arrangement ” means—

any one of the special Customs procedures provided for in Part 1 of the TCTA 2018 (other than an authorised use procedure); and

the situation between the goods being presented to the Commissioners upon their entry into the United Kingdom in accordance with paragraph 1(1) of Schedule 1 to the TCTA 2018 and the earlier of—

the end of the period of 90 days beginning with the day on which the goods are so presented, and

a Customs declaration under Schedule 1 to that Act being accepted in respect of the goods;

...

...

“ duty ” means any excise duty;

“ duty deferment arrangement ” means any provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred;

“ duty suspension arrangement ” means a tax arrangement applied to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended;

“ electronic administrative document ” means the message submitted by the consignor to the Commissioners using the UK computerised system under cover of which a movement of excise goods takes place under a duty suspension arrangement;

“ EMCS requirements ” means the requirements specified in the notice published by the Commissioners in accordance with regulation 56(2) and—

in the case of a draft electronic administrative document and an electronic administrative document, the respective requirements set out in paragraphs (2A) and (9) of regulation 57;

in the case of a fallback accompanying document, the requirements set out in paragraphs (2)(b) and (2A) of regulation 60;

in the case of a fallback report of receipt, the requirements set out in paragraphs (1) and (1A) of regulation 61;

in the case of a report of receipt, the requirements set out in regulation 59(1);

in the case of a report of export, the requirements set out in regulation 59A(3);

“ energy products ” means hydrocarbon oil, biodiesel, bioethanol, aqua methanol, road fuel gas, fuel substitute or any mixture of such products charged to excise duty or treated as such under sections 6 to 8, 20AAA, 20AAD and 23C of the Hydrocarbon Oil Duties Act 1979, or pursuant to an order made under section 10 of the Finance Act 1993;

...

...

“ excise duty ” has the meaning given to it in section 49 of the TCTA 2018;

“ excise goods ” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979;

...

...

“ fallback accompanying document ” means the paper document referred to in regulation 60(2)(b) ;

...

“ fallback report of receipt ” means the paper document referred to in regulation 61(1) ;

“ F(No. 2)A 2023 ” means the Finance (No. 2) Act 2023;

“ irregularity ” means a situation occurring in the course of a movement of excise goods under a duty suspension arrangement, other than a relevant event referred to in regulation 21, as a result of which the movement, or a part of that movement, has not ended in accordance with regulation 3(3)(b);

...

“Northern Ireland Regulations 2020” mean the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as modified and applied in relation to excise goods in Northern Ireland by the Excise Duties (Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020;

...

...

“ place of importation ” means the place where excise goods are when a declaration for the free-circulation procedure or an authorised use procedure in respect of those goods is accepted in accordance with Schedule 1 to the TCTA 2018;

...

...

“ registered consignor ” has the meaning given by regulation 30(2);

“ report of export ” means a report completed by the Commissioners using the UK computerised system certifying that excise goods have left the territory of the United Kingdom ;

“ report of receipt ” means a report submitted by the consignee of excise goods using the UK computerised system to the Commissioners confirming that the goods have been received;

...

“ tax warehouse ” means –

...

an excise warehouse ;

any premises in respect of which a person is approved under section 82 of the F(No.2)A 2023 ;

...

...

any premises registered for the manufacture or safe storage of tobacco products in accordance with regulations made under section 7(1)(b) or (ba) of TPDA 1979; ...

“ TCTA 2018 ” means the Taxation (Cross-border Trade) Act 2018;

...

“ tobacco products ” has the meaning given in section 1(1) of TPDA 1979;

“ TPDA 1979 ” means the Tobacco Products Duty Act 1979;

“ transporter ” means the person carrying out the first transportation of excise goods in a movement of such goods;

“ the UCC ” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

“UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;

...

...

“ unique administrative reference code ” means a code assigned to an electronic administrative document;

...

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For the purposes of these Regulations a movement of excise goods under a duty suspension arrangement—

(a) starts when—

(i) the goods leave a tax warehouse (where the consignor is an authorised warehousekeeper); or

(ii) a declaration for the free-circulation procedure or an authorised use procedure is accepted in accordance with Schedule 1 to the TCTA 2018 (where the consignor is a registered consignor), and

(b) ends-

(i) except where sub-paragraph (ii) applies, when the consignee takes delivery of the goods, or

(ii) in a case where the goods were dispatched to a place from where they will leave the territory of the United Kingdom , when they have so left.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 4 Application to energy products

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 5 Goods released for consumption in the United Kingdom-excise duty point

Subject to regulations 7(2) and 7A , there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.

Section 6

(1) Excise goods are released for consumption in the United Kingdom at the time when the goods—

(a) leave a duty suspension arrangement;

(b) are held outside a duty suspension arrangement and ... excise duty on those goods has not been paid, relieved, remitted or deferred under a duty deferment arrangement;

(c) are produced outside a duty suspension arrangement; or

(d) are charged with duty at importation unless they are placed, immediately upon importation, under a duty suspension arrangement.

(2) In paragraph (1)(d) “ importation ” means—

(a) the entry into the United Kingdom of excise goods ..., unless the goods upon their entry into the United Kingdom are immediately placed under a customs suspensive procedure or arrangement; ...

(ab) the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;

(b) the release in the United Kingdom of excise goods from a customs suspensive procedure or arrangement.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 7

(1) For the purposes of regulation 6(1)(a), excise goods leave a duty suspension arrangement at the earlier of the time when—

(a) they leave any tax warehouse in the United Kingdom or are otherwise made available for consumption (including consumption in a tax warehouse) unless—

(i) they are dispatched to one of the destinations referred to in regulation 37(a) ; and

(ii) are moved in accordance with the conditions specified in regulation 39;

(b) they are consumed;

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the premises on which the goods are deposited cease to be a tax warehouse;

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g) they leave a place of importation in the United Kingdom unless—

(i) they are dispatched to one of the destinations referred to in regulation 37(a) ; and

(ii) are moved in accordance with the conditions specified in regulation 39;

(h) there is an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur ...;

(i) there is any contravention of, or failure to comply with, any requirement relating to the duty suspension arrangement; or

(j) they are found to be deficient or missing from a tax warehouse.

(2) An excise duty point does not occur at the time when excise goods leave a duty suspension arrangement—

(a) by virtue of paragraph (1)(a) or (g), if they are lawfully delivered for export, shipment as stores or removal to the Isle of Man;

(b) by virtue of paragraph (1)(j), if it is shown to the satisfaction of the Commissioners that the absence of, or deficiency in, the goods is due to a legitimate cause.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) For the purposes of paragraph (1)(i), the sale of tobacco products that are eligible for home use to a person who is not a manufacturer is a contravention of a requirement of duty suspension arrangements.

(6) In paragraph (5) “ manufacturer ” has the meaning given in regulation 3(1) of the Tobacco Products Regulations 2001 .

Section 7A

(1) An excise duty point does not arise by virtue of regulation 6(1)(d) where excise goods enter Great Britain from the Republic of Ireland having merely passed through the Republic of Ireland and it is shown to the satisfaction of the Commissioners that UK excise duty has been paid on those goods in Northern Ireland.

(2) The Commissioners may in a notice published by them specify details of the evidence that will be accepted as demonstrating that the conditions in paragraph (1) have been complied with.

Section 8 Goods released for consumption in the United Kingdom-persons liable to pay

(1) Subject to regulation 9, the person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(a) (excise goods leaving a duty suspension arrangement) is the authorised warehousekeeper ... or any other person releasing the excise goods or on whose behalf the excise goods are released from the duty suspension arrangement.

(2) In the case of an irregular departure from a tax warehouse any other person involved in that departure is jointly and severally liable to pay the duty with the persons specified in paragraph (1).

Section 9

(1) The person liable to pay the duty when excise goods are released for consumption by virtue of an irregularity in the course of a movement of the goods under a duty suspension arrangement which occurs, or is deemed to occur, ... is—

(a) in a case where a guarantee was required in accordance with regulation 39, the person who provided that guarantee;

(b) in a case where no guarantee was required—

(i) the authorised warehousekeeper of dispatch (where the excise goods were dispatched from a tax warehouse ...); or

(ii) the ... registered consignor (where the excise goods were dispatched upon a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with Part 1 of the TCTA 2018 ).

(2) Any other person who participated in the irregularity and who was aware, or should reasonably have been aware, that it was an irregularity, is jointly and severally liable to pay the duty with the persons specified in paragraph (1).

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 10

(1) The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(b) (holding of excise goods outside a duty suspension arrangement) is the person holding the excise goods at that time.

(2) Any other person involved in the holding of the excise goods is jointly and severally liable to pay the duty with the person specified in paragraph (1).

Section 11

(1) The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(c) (production of excise goods outside a duty suspension arrangement) is the person producing the excise goods.

(2) In the case of irregular production of excise goods, any other person involved in their production is jointly and severally liable to pay the duty with the person specified in paragraph (1).

Section 12

(1) The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(d) (importation of excise goods ...) is the person who declares the excise goods or on whose behalf they are declared upon importation.

(2) In the case of an irregular importation any person involved in the importation is liable to pay the duty.

(3) Where more than one person is involved in the irregular importation, each person is jointly and severally liable to pay the duty.

Section 13 Goods already released for consumption in another Member State-excise duty point and persons liable to pay

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 18 Contravention of conditions or requirements-duty point and persons liable to pay

(1) The excise duty point for excise goods in respect of which there is a failure to comply with any condition subject to which any relief from payment of duty on those goods was conferred is the time of that failure to comply.

(2) The person liable to pay the duty is the person holding the excise goods at the excise duty point.

Section 19

(1) The excise duty point for excise goods in respect of which there has been a contravention described in any of paragraphs (3) and (4) is the time specified in paragraph (6).

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For excise goods to which Part 8 applies (movement of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—

(a) a failure to comply with regulation 57(2) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements wholly within the United Kingdom);

(b) a failure to comply with regulation 60(2) (procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable).

(4) For excise goods to which Part 9 applies (simplified procedures for movements of excise goods wholly within the United Kingdom under duty suspension arrangements) the contraventions are—

(a) a failure to comply with the conditions specified in regulation 62(3) (simplified procedures for certain movements of alcoholic products ); and

(b) a failure to comply with the conditions specified in regulation 63(3) (simplified procedure for certain movements of tobacco products).

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) The excise duty point is—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) for excise goods to which Parts 8 and 9 apply, the time when the goods were removed from the tax warehouse or, as the case may be, the place of importation ....

(7) The person liable to pay the duty when an excise duty point specified —

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in paragraph (6)(b) occurs is the authorised warehousekeeper or, as the case may be, the ... registered consignor .

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) Any person whose conduct caused a contravention described in this regulation so that there was an excise duty point is jointly and severally liable to pay the excise duty at that excise duty point with the person specified in paragraph (7).

Section 20 Time of payment of the duty

(1) Subject to—

(a) the provisions of these Regulations and any other regulations made under the customs and excise Acts about accounting and payment;

(b) any relief conferred by or under the customs and excise Acts; or

(c) any duty deferment arrangement,

duty must be paid at or before an excise duty point.

(2) In a duty deferment arrangement the time when the duty must be paid is the time specified by that arrangement.

Section 21 Destruction and loss of excise goods

(1) This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.

(2) A “ relevant event ” means the total destruction or irretrievable loss of excise goods as a result of—

(a) the nature of the goods;

(b) unforeseeable circumstances;

(c) force majeure; or

(d) authorisation by the Commissioners .

(3) If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.

(4) For the purposes of this regulation goods are considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods.

Section 22 Approval and registration

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 23 Approval and registration

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 24 Certificates of Registration

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 25 Conditions, restrictions and requirements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 26 Conditions, restrictions and requirements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 27 Conditions, restrictions and requirements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 28 Accounting and payment

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 29 Temporary registered consignees

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 30 Approval and Registration

(1) For the purposes of section 100G of CEMA 1979 the Commissioners may approve revenue traders who wish to only dispatch excise goods under duty suspension arrangements upon a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with Part 1 of the TCTA 2018 and register them as excise dealers and shippers in accordance with section 100G(2) of CEMA 1979.

(2) A revenue trader who has been so approved and registered shall be known as a ... registered consignor.

Section 31

(1) The Commissioners must furnish every ... registered consignor with a certificate of registration.

(2) When a person ceases to be a ... registered consignor that person must immediately destroy the certificate of registration.

(3) A ... registered consignor must give notice in writing to the Commissioners of any change in the information contained in the consignor's certificate of registration within seven days of the change.

(4) Where—

(a) a ... registered consignor gives notice in accordance with paragraph (3); or

(b) without any such notice having been given it appears to the Commissioners that a consignor's certificate of registration requires correction,

they must, unless they revoke the consignor's approval and registration in accordance with regulation 100G(5) of CEMA 1979, furnish the consignor with a corrected certificate of registration.

(5) Where, in accordance with paragraph (4), the Commissioners furnish a ... registered consignor with a corrected certificate of registration the consignor must, upon receiving that certificate, destroy the original certificate that required correction.

Section 32 Certificates of Registration

Every certificate of registration must contain the following particulars—

(a) a unique reference number assigned to the ... registered consignor by the Commissioners;

(b) the name and (if different) the trading name of the ... registered consignor;

(c) the address of the ... registered consignor's place of business (including any postcode) in the United Kingdom;

(d) any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of CEMA 1979.

Section 33 Conditions and restrictions

The approval and registration of ... registered consignors, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of the Act, is subject to the conditions and restrictions prescribed in a notice published by the Commissioners.

Section 34 Holding of excise goods under duty suspension arrangements

Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.

Section 35 Moving excise goods under duty suspension arrangements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 36

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 37

(1) Excise goods of a certain class or description may only be moved wholly within the United Kingdom under duty suspension arrangements if they are—

(a) dispatched from a tax warehouse to—

(i) another tax warehouse approved in relation to excise goods of that class or description;

(ii) a place from where they will leave the territory of the United Kingdom ; or

(b) dispatched by a ... registered consignor from the place of importation to either of the destinations referred to in paragraph (a).

(2) The modifications in paragraphs (3) and (4) apply in cases where excise goods are being transported between Great Britain and Northern Ireland in either direction (and accordingly regulation 37 of the Northern Ireland Regulations 2020 applies in respect of the part of the journey in Northern Ireland).

(3) Where excise goods are sent from a place in Great Britain to a place in Northern Ireland—

(a) the references in paragraph (1)(a)(ii) and Part 8 to a place from where the goods will leave the United Kingdom include references to a place from where the goods will leave Great Britain for Northern Ireland; but

(b) regulation 59A does not apply to the movement.

(4) Where excise goods are sent from a place in Northern Ireland to a place in Great Britain, the references in paragraph (1)(b) and Part 8 to the place of importation include references to the place where the goods arrive in Great Britain from Northern Ireland.

Section 38

(1) For the protection of the revenue the Commissioners may by notice in writing addressed to a packager or a registered brewer registered under section 41A(1) of ALDA 1979, restrict or prohibit the movement of beer without payment of duty from the premises in respect of which the packager or brewer is registered under that section to—

(a) other premises in respect of which any person is registered under that section; or

(b) an excise warehouse.

(2) In this regulation —

“ beer ” has the meaning given by paragraph 3 of Schedule 6 to the Finance (No. 2) Act 2023 (categories of alcoholic products: interpretation);

“ registered brewer ” has the meaning given in section 47(1) of that Act;

“ packager ” has the meaning given in section 4(1) of that Act.

Section 39 Movement conditions

(1) Except for movements between tax warehouses which the Commissioners may specify in a notice, excise goods may not be moved under duty suspension arrangements unless—

(a) the risks inherent in the movement are covered by an approved guarantee provided by the authorised warehousekeeper of dispatch, the registered consignor or any other person the Commissioners may allow in accordance with paragraph (2) which secures such amount of the duty chargeable on the goods as the Commissioners may require; and

(b) the procedures in ... Part 8 or, as the case may be, Part 9 of these Regulations are complied with.

(2) Subject to such conditions as they may specify in a notice the Commissioners may allow the guarantee referred to in paragraph (1)(a) to be provided by —

(a) the transporter or carrier of the excise goods;

(b) the owner of the excise goods; or

(c) the consignee of the excise goods.

(3) In paragraph (1)(a) “ approved ” means approved by the Commissioners.

Section 40 Application of Part 6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 41 Electronic administrative document for exports of excise goods under duty suspension arrangements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 42 Electronic administrative document for exports of excise goods under duty suspension arrangements - supplementary provisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 43 Exemption certificates

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 44 Export of energy products by sea-notification of consignee

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 45 Splitting a movement of energy products

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 46 Report of export from territory of the EU

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 47

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .